Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011)

Schedule 5  

Part 24   Prevention of double counting for direct value shifts

Income Tax Assessment Act 1997

164   At the end of subsection 725-255(2)

Add:

Note: If subsection 725-250(3) is relevant, it will affect all the uplifts worked out under all those items.